REGISTERED NUMBER: 07860001 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

LANGDOWN ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr A J Langdown

Mrs P R Langdown

REGISTERED OFFICE:

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

REGISTERED NUMBER:

07860001 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

FIXED ASSETS

Tangible assets

4

81,025

85,625

CURRENT ASSETS

Debtors

5

864

6,202

Cash at bank

79,149

79,173

80,013

85,375

CREDITORS

Amounts falling due within one year

6

14,917

16,701

NET CURRENT ASSETS

65,096

68,674

TOTAL ASSETS LESS CURRENT LIABILITIES

146,121

154,299

PROVISIONS FOR LIABILITIES

8

7,013

7,656

NET ASSETS

139,108

146,643

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

139,008

146,543

SHAREHOLDERS' FUNDS

139,108

146,643

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved and authorised for issue by the Board of Directors and authorised for issue on 30 April 2026 and were signed on its behalf by:

Mrs P R Langdown - Director

1.	STATUTORY INFORMATION

Langdown Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

33% on cost, 25% on cost and 10% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 December 2024

95,169

45,830

140,999

Additions

-

3,327

3,327

At 30 November 2025

95,169

49,157

144,326

DEPRECIATION

At 1 December 2024

23,726

31,648

55,374

Charge for year

1,904

6,023

7,927

At 30 November 2025

25,630

37,671

63,301

NET BOOK VALUE

At 30 November 2025

69,539

11,486

81,025

At 30 November 2024

71,443

14,182

85,625

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

774

6,202

Other debtors

90

-

864

6,202

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade creditors

10,400

12,307

Taxation and social security

(29

)

(194

)

Other creditors

4,546

4,588

14,917

16,701

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.11.25

30.11.24

£

£

Within one year

640

8,676

Between one and five years

-

723

640

9,399

8.	PROVISIONS FOR LIABILITIES

30.11.25

30.11.24

£

£

Deferred tax

7,013

7,656

Deferred

tax

£

Balance at 1 December 2024

7,656

Utilised during year

(643

)

Balance at 30 November 2025

7,013

9.	RELATED PARTY DISCLOSURES

The aggregate amount owed to the directors at the balance sheet date is £991 (30.11.24: £679).

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr A J Langdown.